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Internal Control
… Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that … (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Comptroller DiNapoli Releases Municipal Audits
… not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – Justice Court Operations …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… unpaid parking tickets. … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… by $3.5 million. The Board consistently appropriated fund balance in ensuing years’ budgets that was not used. The District’s unrestricted fund balance as of June 30, 2013 was almost 15% of budgeted … of adopting budgets that contain appropriations of fund balance that will not be used. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely … Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating …
https://www.osc.ny.gov/pride-2022Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) for … $14,208. Key Recommendations Periodically issue RFPs to solicit competition when seeking professional services. … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… established and used reserve funds and maintained them at reasonable levels. Key Findings Although the Board and … and did not transparently use or maintain all reserves at reasonable levels. The Board and District officials: … Transparently fund reserves and maintain needed reserves at reasonable levels. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… service providers who could offer similar services at a more favorable rate, could result in existing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH) – Inappropriate … numbers. In a follow-up, auditors found DOH officials have made progress in correcting the problems identified in … million in Medicaid overpayments for services provided to recipients with multiple identification numbers. Of the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsContact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationCentral Square Central School District – Fund Balance (2022M-196)
… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the … us with evidence that the Board properly established the employee benefit accrued liability reserve. As of June 30, 2021, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196